Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Type Regulation

Publication 1994-12-31

State In force

Text As published

Department European Commission

Source EUR-Lex

articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API


CN code	Description	autonomous (%) or levy (AGR)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
1801 00 00	Cocoa beans, whole or broken, raw or roasted	6,7	3	—
1802 00 00	Cocoa shells, husks, skins and other cocoa waste	Free	3	—
1803	Cocoa paste, whether or not defatted
1803 10 00	– Not defatted	12	15	—
1803 20 00	– Wholly or partly defatted	12	15	—
1804 00 00	Cocoa butter, fat and oil	9	12	—
1805 00 00	Cocoa powder, not containing added sugar or other sweetening matter	12	16	—
1806	Chocolate and other food preparations containing cocoa
1806 10	– Cocoa powder, containing added sugar or other sweetening matter
1806 10 15	– – Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose	29,6	10	—
1806 10 20	– – Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose	29,6 + MOB	10 + MOB	—
1806 10 30	– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose	29,6 + MOB	10 + MOB	—
1806 10 90	– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose	29,6 + MOB	10 + MOB	—
1806 20	– Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg
1806 20 10	– – Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat	22,3 + MOB	12 + MOB MAX 27 + ADS/Z	—
1806 20 30	– – Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat	22,3 + MOB	12 + MOB MAX 27 + ADS/Z	—
	– – Other
1806 20 50	– – – Containing 18 % or more by weight of cocoa butter	22,3 + MOB	12 + MOB MAX 27 + ADS/Z	—
1806 20 70	– – – Chocolate milk crumb	22,3 + MOB(60)	—	—
1806 20 80	– – – Chocolate flavour coating	22,3 + MOB	12 + MOB MAX 27 + ADS/Z	—
1806 20 95	– – – Other	22,3 + MOB	12 + MOB MAX 27 + ADS/Z	—
	– Other, in blocks, slabs or bars
1806 31 00	– – Filled	22,3 + MOB	12 + MOB MAX 27 + ADS/Z	—
1806 32	– – Not filled
1806 32 10	– – – With added cereal, fruit or nuts	22,3 + MOB	12 + MOB MAX 27 + ADS/Z	—
1806 32 90	– – – Other	22,3 + MOB	12 + MOB MAX 27 + ADS/Z	—
1806 90	– Other
	– – Chocolate and chocolate products
	– – – Chocolates, whether or not filled
1806 90 11	– – – – Containing alcohol	22,3 + MOB	12 + MOB MAX 27 + ADS/Z	—
1806 90 19	– – – – Other	22,3 + MOB	12 + MOB MAX 27 + ADS/Z	—
	– – – Other
1806 90 31	– – – – Filled	22,3 + MOB	12 + MOB MAX 27 + AD S/Z	—
1806 90 39	– – – – Not filled	22,3 + MOB	12 + MOB MAX 27 + AD S/Z	—
1806 90 50	– – Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa	22,3 + MOB	12 + MOB MAX 27 + AD S/Z	—
1806 90 60	– – Spreads containing cocoa	22,3 + MOB	12 + MOB MAX 27 + AD S/Z	—
1806 90 70	– – Preparations containing cocoa for making beverages	22,3 + MOB	12 + MOB MAX 27 + AD S/Z	—
1806 90 90	– – Other	22,3 + MOB	12 + MOB MAX 27 + AD S/Z	—

CHAPTER 19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

Notes

1. This chapter does not cover:

(a) except in the case of stuffed products of heading No 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No 2309); or

1. For the purposes of heading No 1901, the terms ‘flour’ and ‘meal’ mean:

(a) cereal flour and meal of Chapter 11; and

(b) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading No 0712), of potatoes (heading No 1105) or of dried leguminous vegetables (heading No 1106).

1. Heading No 1904 does not cover preparations containing more than 8 % by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of heading No 1806.

1. For the purposes of heading No 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.

Additional notes

1. Goods of subheadings 1905 30, 1905 40 and 1905 90, presented in the form of an assortment, are subject to a variable component (MOB) fixed according to the average content in milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

1. The expression ‘sweet biscuits’ in subheading 1905 30 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

1. Subheading 1905 30 does not cover waffles and wafers with a water content of more than 10 % by weight (subheading 1905 90 40).


CN code	Description	autonomous (%) or levy (AGR)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
1901	Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included
1901 10 00	– Preparations for infant use, put up for retail sale	19,6 + MOB	11 + MOB	—
1901 20 00	– Mixes and doughs for the preparation of bakers' wares of heading No 1905	19,6 + MOB	11 + MOB	—
1901 90	– Other
	– – Malt extract
1901 90 11	– – – With a dry extract content of 90 % or more by weight	16,3 + MOB	8 + MOB	—
1901 90 19	– – – Other	16,3 + MOB	8 + MOB	—
	– – Other
1901 90 91	– – – Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5% sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of heading Nos 0401 to 0404	25	20	—
1901 90 99	– – – Other	19,6 + MOB	11 + MOB	—
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
	– Uncooked pasta, not stuffed or otherwise prepared
1902 11 00	– – Containing eggs	17,3 + MOB	12 + MOB	—
1902 19	– – Other
1902 19 10	– – – Containing no common wheat flour or meal	17,3 + MOB	12 + MOB	—
1902 19 90	– – – Other	17,3 + MOB	12 + MOB	—
1902 20	– Stuffed pasta, whether or not cooked or otherwise prepared
1902 20 10	– – Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates	17	17	—
1902 20 30	– – Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin.	26 (AGR)	—	—
	– – Other
1902 20 91	– – – Cooked	20,8 + MOB	13 + MOB	—
1902 20 99	– – – Other	20,8 + MOB	13 + MOB	—
1902 30	– Other pasta
1902 30 10	– – Dried	20,8 + MOB	10 + MOB	—
1902 30 90	– – Other	20,8 + MOB	10 + MOB	—
1902 40	– Couscous
1902 40 10	– – Unprepared	17,3 + MOB	12 + MOB	—
1902 40 90	– – Other	20,8 + MOB	10 + MOB	—
1903 00 00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms	15,4 + MOB	10 + MOB	—
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared
1904 10	– Prepared foods obtained by the swelling or roasting of cereals or cereal products
1904 10 10	– – Obtained from maize	14,3 + MOB	6 + MOB	—
1904 10 30	– – Obtained from rice	14,3 + MOB	8 + MOB	—
1904 10 90	– – Other	14,3 + MOB	8 + MOB	—
1904 90	– Other
1904 90 10	– – Rice	20,8 + MOB	13 + MOB	—
1904 90 90	– – Other	20,8 + MOB	13 + MOB	—
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
1905 10 00	– Crispbread	24 + MOB	9 + MOB MAX 24 + AD F/M	—
1905 20	– Gingerbread and the like
1905 20 10	– – Containing by weight of sucrose less than 30 % (including invert sugar expressed as sucrose)	29,2 + MOB	13 + MOB	—
1905 20 30	– – Containing by weight of sucrose 30 % or more but less than 50 % (including invert sugar expessed as sucrose	29,2 + MOB	13 + MOB	—
1905 20 90	– – Containing by weight of sucrose 50 % or more (including invert sugar expressed as sucrose)	29,2 + MOB	13 + MOB	—
1905 30	– Sweet biscuits; waffles and wafers
	– – Completely or partially coated or covered with chocolate or other preparations containing cocoa
1905 30 11	– – – In immediate packings of a net content not exceeding 85 g	28,5 + MOB	13 + MOB MAX 35 + ADS/Z	—
1905 30 19	– – – Other	28,5 + MOB	13 + MOB MAX 35 + ADS/Z	—
	– – Other
	– – – Sweet biscuits
1905 30 30	– – – – Containing 8 % or more by weight of milk fats	28,5 + MOB	13 + MOB MAX 35 + ADS/Z	—
	– – – – Other
1905 30 51	– – – – – Sandwich biscuits	28,5 + MOB	13 + MOB MAX 35 + ADS/Z	—
1905 30 59	– – – – – Other	28,5 + MOB	13 + MOB MAX 35 + AD S/Z	—
	– – – Waffles and wafers
1905 30 91	– – – – Salted, whether or not filled	28,5 + MOB	13 + MOB MAX 30 + AD F/M	—
1905 30 99	– – – – Other	28,5 + MOB	13 + MOB MAX 35 + AD S/Z	—
1905 40	– Rusks, toasted bread and similar toasted products
1905 40 10	– – Rusks	28,5 + MOB	14 + MOB	—
1905 40 90	– – Other	28,5 + MOB	14 + MOB	—
1905 90	– Other
1905 90 10	– – Matzos	20 + MOB	6 + MOB MAX 20 + AD F/M	—
1905 90 20	– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	19,5 + MOB	7 + MOB	—
	– – Other
1905 90 30	– – – Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat	28,5 + MOB	14 + MOB	—
1905 90 40	– – – Waffles and wafers with a water content exceeding 10 % by weight	28,5 + MOB	13 + MOB MAX 30 + AD F/M	—
1905 90 45	– – – Biscuits	28,5 + MOB	13 + MOB MAX 30 + AD F/M	—
1905 90 55	– – – Extruded or expanded products, savoury or salted	28,5 + MOB	13 + MOB MAX 30 + AD F/M	—
	– – – Other
1905 90 60	– – – – With added sweetening matter	28,5 + MOB	13 + MOB MAX 35 + AD S/Z	—
1905 90 90	– – – – Other	28,5 + MOB	13 + MOB MAX 30 + AD F/M	—

CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

Notes

1. This chapter does not cover:

(a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

1. Heading Nos 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No 1704) or chocolate confectionery (heading No 1806).

1. Heading Nos 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading No 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8), which have been prepared or preserved by processes other than those referred to in note 1 (a).

1. Tomato juice the dry weight content of which is 7 % or more is to be classified within heading No 2002.

1. For the purposes of heading No 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Subheading notes

1. For the purposes of subheading 2005 10, the expression ‘homogenized vegetables’ means preparations of vegetables, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading No 2005.

1. For the purposes of subheading 2007 10, the expression ‘homogenized preparations’ means preparations of fruit, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading No 2007.

Additional notes

1. For the purposes of heading No 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid.

1. The content of various sugars expressed as sucrose (sugar content) of the products classified within this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93 at a temperature of 20oC and multiplied by the factor:

— 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99, or

— 0,95 in respect of products of the other headings.

1. The products classified within subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:

— pineapples and grapes: 13 %,

— other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

1. For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 92 12 to 2008 92 38 and 2008 99 11 to 2008 99 40, the following expressions shall have the meanings hereby assigned to them:

— ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product

— ‘% mas’: the symbol for alcoholic strength by mass.

1. The added sugar content of products classified under heading No 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:

— lemon or tomato juice: 3,

— apple juice: 11,

— grape juice: 15,

— other fruit or vegetable juices, including mixtures of juices: 13.

1. For the purposes of subheadings 2009 60 51 and 2009 60 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20oC is not less than 50,9 %.

1. For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94, 2008 92 97, 2008 99 36, 2008 99 38, 2009 80 36, 2009 80 73, 2009 80 88, 2009 80 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

1. For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94 and 2008 92 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.


CN code	Description	autonomous (%) or levy (AGR)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
2001 10 00	– Cucumbers and gherkins	22	22	kg/net eda
2001 20 00	– Onions	22	20	—
2001 90	– Other
2001 90 10	– – Mango chutney	22	Free	—
2001 90 20	– – Fruit of the genus Capsicum other than sweet peppers or pimentos	7,5	10	—
2001 90 30	– – Sweet corn (Zea mays var. saccharata)	20,8 + MOB	8 + MOB	—
2001 90 40	– – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch	20,8 + MOB	13 + MOB	—
2001 90 50	– – Mushrooms	22	20	—
2001 90 60	– – Palm hearts	15	20	—
2001 90 65	– – Olives	22	20	—
2001 90 70	– – Sweet peppers	22	20	—
2001 90 75	– – Salad beetroot (Beta vulgaris var. conditiva)	22	20	—
2001 90 85	– – Red cabbages	22	20	—
2001 90 91	– – Tropical fruit and tropical nuts	22	20	—
2001 90 96	– – Other	22	20	—
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2002 10	– Tomatoes, whole or in pieces
2002 10 10	– – Peeled	18	18	—
2002 10 90	– – Other	18	18	—
2002 90	– Other
	– – With a dry matter content of less than 12 % by weight
2002 90 11	– – – In immediate packings of a net content exceeding 1 kg	18	18	—
2002 90 19	– – – In immediate packings of a net content not exceeding 1 kg	18	18	—
	– – With a dry matter content of not less than 12 % but not more than 30 % by weight
2002 90 31	– – – In immediate packings of a net content exceeding 1 kg	18	18	—
2002 90 39	– – – In immediate packings of a net content not exceeding 1 kg	18	18	—
	– – With a dry matter content of more than 30 % by weight
2002 90 91	– – – In immediate packings of a net content exceeding 1 kg	18	18	—
2002 90 99	– – – In immediate packings of a net content not exceeding 1 kg	18	18	—
2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
2003 10	– Mushrooms
	– – Of the genus Agaricus
2003 10 20	– – – Provisionally preserved, completely cooked	23(61)	—	—
2003 10 30	– – – Other	23(61)	—	—
2003 10 80	– – Other	23	—	—
2003 20 00	– Truffles	20	18	—
2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen
2004 10	– Potatoes
2004 10 10	– – Cooked, not otherwise prepared	19	18	—
	– – Other
2004 10 91	– – – In the form of flour, meal or flakes	19,6 + MOB	11 + MOB	—
2004 10 99	– – – Other	24	22	—
2004 90	– Other vegetables and mixtures of vegetables
2004 90 10	– – Sweet corn (Zea mays var. saccharata)	20,8 + MOB	8 + MOB	—
2004 90 30	– – Sauerkraut, capers and olives	20	—	—
2004 90 50	– – Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod	24	24	—
	– – Other, including mixtures
2004 90 91	– – – Onions, cooked, not otherwise prepared	19	18	—
2004 90 95	– – – Artichokes	24	22	—
2004 90 99	– – – Other	24	22	—
2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen
2005 10 00	– Homogenized vegetables	24	22	—
2005 20	– Potatoes
2005 20 10	– – In the form of flour, meal or flakes	19,6 + MOB	11 + MOB	—
	– – Other
2005 20 20	– – – Thinly sliced, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption	24	22	—
2005 20 80	– – – Other	24	22	—
2005 30 00	– Sauerkraut	20	—	—
2005 40 00	– Peas (Pisum sativum)	24	24	—
	– Beans (Vigna spp., Phaseolus spp.)
2005 51 00	– – Beans, shelled	24	22	—
2005 59 00	– – Other	24	24	—
2005 60 00	– Asparagus	22	22	—
2005 70	– Olives
2005 70 10	– – In immediate packings of a net content not exceeding 5 kg	20	—	kg/net eda
2005 70 90	– – Other	20	—	kg/net eda
2005 80 00	– Sweet corn (Zea mays var. saccharata)	20,8 + MOB	8 + MOB	—
2005 90	– Other vegetables and mixtures of vegetables
2005 90 10	– – Fruit of the genus Capsicum other than sweet peppers or pimentos	20	10	—
2005 90 30	– – Capers	20	—	—
2005 90 50	– – Globe artichokes	24	22	—
2005 90 60	– – Carrots	24	22	—
2005 90 70	– – Mixtures of vegetables	24	22	—
2005 90 80	– – Other	24	22	—
2006 00	Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized)
2006 00 10	– Ginger	25	Free	—
	– Other
	– – With a sugar content exceeding 13 % by weight
2006 00 31	– – – Cherries	25 + AGR	25 + AD S/Z	—
2006 00 35	– – – Tropical fruit and tropical nuts	25 + AGR	25 + AD S/Z	—
2006 00 38	– – – Other	25 + AGR	25 + AD S/Z	—
	– – Other
2006 00 91	– – – Tropical fruit and tropical nuts	25	25	—
2006 00 99	– – – Other	25	25	—
2007	Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
2007 10	– Homogenized preparations
2007 10 10	– – With a sugar content exceeding 13 % by weight	30 + AGR	30 + AD S/Z	—
	– – Other
2007 10 91	– – – Of tropical fruit	30	30	—
2007 10 99	– – – Other	30	30	—
	– Other
2007 91	– – Citrus fruit
2007 91 10	– – – With a sugar content exceeding 30 % by weight	30 + AGR	25 + AD S/Z	—
2007 91 30	– – – With a sugar content exceeding 13 % but not exceeding 30 % by weight	30 + AGR	25 + AD S/Z	—
2007 91 90	– – – Other	30	27	—
2007 99	– – Other
	– – – With a sugar content exceeding 30 % by weight
2007 99 10	– – – – Plum puree and paste and prune puree and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing(7)	30	28 + AD S/Z	—
2007 99 20	– – – – Chestnut puree and paste	30 + AGR	30 + AD S/Z	—
	– – – – Other
2007 99 31	– – – – – Of cherries	30 + AGR	30 + AD S/Z	—
2007 99 33	– – – – – Of strawberries	30 + AGR	30 + AD S/Z	—
2007 99 35	– – – – – Of raspberries	30 + AGR	30 + AD S/Z	—
2007 99 39	– – – – – Other	30 + AGR	30 + AD S/Z	—
	– – – With a sugar content exceeding 13 % but not exceeding 30 %
2007 99 51	– – – – Chestnut puree and paste	30 + AGR	30 + AD S/Z	—
2007 99 55	– – – – Apple puree, including compotes	30 + AGR	30 + AD S/Z	—
2007 99 58	– – – – Other	30 + AGR	30 + AD S/Z	—
	– – – Other
2007 99 91	– – – – Apple puree, including compotes	30	30	—
2007 99 93	– – – – Of tropical fruit and tropical nuts	30	30	—
2007 99 98	– – – – Other	30	30	—
2008	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
	– Nuts, ground-nuts and other seeds, whether or not mixed together
2008 11	– – Ground-nuts
2008 11 10	– – – Peanut butter	25	20	—
	– – – Other, in immediate packings of a net content
2008 11 91	– – – – Exceeding 1 kg	12	14	—
	– – – – Not exceeding 1 kg
2008 11 96	– – – – – Roasted	12	16	—
2008 11 98	– – – – – Other	22	16	—
2008 19	– – Other, including mixtures
	– – – In immediate packings of a net content exceeding 1 kg
2008 19 11	– – – – Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit	17	14	—
	– – – – Other
2008 19 13	– – – – – Roasted almonds and pistachios	17	14	—
2008 19 19	– – – – – Other	17	14	—
	– – – In immediate packings of a net content not exceeding 1 kg
2008 19 91	– – – – Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit	22	16	—
	– – – – Other
	– – – – – Roasted nuts
2008 19 93	– – – – – – Almonds and pistachios	12	16	—
2008 19 95	– – – – – – Other	12	16	—
2008 19 99	– – – – – Other	22	16	—
2008 20	– Pineapples
	– – Containing added spirit
	– – – In immediate packings of a net content exceeding 1 kg
2008 20 11	– – – – With a sugar content exceeding 17 % by weight	32 + AGR	—	—
2008 20 19	– – – – Other	32	—	—
	– – – In immediate packings of a net content not exceeding 1 kg
2008 20 31	– – – – With a sugar content exceeding 19 % by weight	32 + AGR	—	—
2008 20 39	– – – – Other	32	—	—
	– – Not containing added spirit
	– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg
2008 20 51	– – – – With a sugar content exceeding 17 % by weight	23 + AGR	22 + 2 AD S/Z	—
2008 20 59	– – – – Other	23	22	—
	– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg
2008 20 71	– – – – With a sugar content exceeding 19 % by weight	27 + AGR	24 + 2 AD S/Z	—
2008 20 79	– – – – Other	27	24	—
	– – – Not containing added sugar, in immediate packings of a net content
2008 20 91	– – – – Of 4,5 kg or more	23	(32)	—
2008 20 99	– – – – Of less than 4,5 kg	25	23	—
2008 30	– Citrus fruit
	– – Containing added spirit
	– – – With a sugar content exceeding 9 % by weight
2008 30 11	– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32 + AGR	30 + 2 AD S/Z	—
2008 30 19	– – – – Other	32 + AGR	—	—
	– – – Other
2008 30 31	– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32	30	—
2008 30 39	– – – – Other	32	—	—
	– – Not containing added spirit
	– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg
2008 30 51	– – – – Grapefruit segments	23 + AGR	17 + 2 AD S/Z	—
2008 30 55	– – – – Mandarins (including tangerines and satsumas); Clementines, wilkings and other similar citrus hybrids	23 + AGR	21 + 2 AD S/Z	—
2008 30 59	– – – – Other	23 + AGR	20 + 2 AD S/Z	—
	– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg
2008 30 71	– – – – Grapefruit segments	27 + AGR	17 + 2 AD S/Z	—
2008 30 75	– – – – Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids	27 + AGR	20 + 2 ADS/Z	—
2008 30 79	– – – – Other	27 + AGR	24 + 2 ADS/Z	—
	– – – Not containing added sugar, in immediate packings of a net content
2008 30 91	– – – – Of 4,5 kg or more	23	(32)	—
2008 30 99	– – – – Of less than 4,5 kg	25	23	—
2008 40	– Pears
	– – Containing added spirit
	– – – In immediate packings of a net content exceeding 1 kg
	– – – – With a sugar content exceeding 13 % by weight
2008 40 11	– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32 + AGR	30 + 2 ADS/Z	—
2008 40 19	– – – – – Other	32 + AGR	—	—
	– – – – Other
2008 40 21	– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32	30	—
2008 40 29	– – – – – Other	32	—	—
	– – – In immediate packings of a net content not exceeding 1 kg
2008 40 31	– – – – With a sugar content exceeding 15 % by weight	32 + AGR	—	—
2008 40 39	– – – – Other	32	—	—
	– – Not containing added spirit
	– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg
2008 40 51	– – – – With a sugar content exceeding 13 % by weight	23 + AGR	20 + 2 ADS/Z	—
2008 40 59	– – – – Other	23	20	—
	– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg
2008 40 71	– – – – With a sugar content exceeding 15 % by weight	27 + AGR	22 + 2 ADS/Z	—
2008 40 79	– – – – Other	27	22	—
	– – – Not containing added sugar, in immediate packings of a net content
2008 40 91	– – – – Of 4,5 kg or more	23	21	—
2008 40 99	– – – – Of less than 4,5 kg	25	21	—
2008 50	– Apricots
	– – Containing added spirit
	– – – In immediate packings of a net content exceeding 1 kg
	– – – – With a sugar content exceeding 13 % by weight
2008 50 11	– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32 + AGR	30 + 2 AD S/Z	—
2008 50 19	– – – – – Other	32 + AGR	—	—
	– – – – Other
2008 50 31	– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32	30	—
2008 50 39	– – – – – Other	32	—	—
	– – – In immediate packings of a net content not exceeding 1 kg
2008 50 51	– – – – With a sugar content exceeding 15 % by weight	32 + AGR	—	—
2008 50 59	– – – – Other	32	—	—
	– – Not containing added spirit
	– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg
2008 50 61	– – – – With a sugar content exceeding 13 % by weight	23 + AGR	22 + 2 AD S/Z	—
2008 50 69	– – – – Other	23	22	—
	– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg
2008 50 71	– – – – With a sugar content exceeding 15 % by weight	27 + AGR	24 + 2 AD S/Z	—
2008 50 79	– – – – Other	27	24	—
	– – – Not containing added sugar, in immediate packings of a net content
2008 50 92	– – – – Of 5 kg or more	17	—	—
2008 50 94	– – – – Of less than 5 kg, but not less than 4,5 kg	17	(32)	—
2008 50 99	– – – – Of less than 4,5 kg	25	23	—
2008 60	– Cherries
	– – Containing added spirit
	– – – With a sugar content exceeding 9 % by weight
2008 60 11	– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32 + AGR	30 + 2 AD S/Z	—
2008 60 19	– – – – Other	32 + AGR	—	—
	– – – Other
2008 60 31	– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32	30	—
2008 60 39	– – – – Other	32	—	—
	– – Not containing added spirit
	– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg
2008 60 51	– – – – Sour cherries (Prunus cerasus)	23 + AGR	20 + 2 ADS/Z	—
2008 60 59	– – – – Other	23 + AGR	20 + 2 AD S/Z	—
	– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg
2008 60 61	– – – – Sour cherries (Prunus cerasus)	27 + AGR	24 + 2 ADS/Z	—
2008 60 69	– – – – Other	27 + AGR	24 + 2 AD S/Z	—
	– – – Not containing added sugar, in immediate packings of a net content
	– – – – Of 4,5 kg or more
2008 60 71	– – – – – Sour cherries (Prunus cerasus)	23	(32)	—
2008 60 79	– – – – – Other	23	(32)	—
	– – – – Of less than 4,5 kg
2008 60 91	– – – – – Sour cherries (Prunus cerasus)	25	23	—
2008 60 99	– – – – – Other	25	23	—
2008 70	– Peaches
	– – Containing added spirit
	– – – In immediate packings of a net content exceeding 1 kg
	– – – – With a sugar content exceeding 13 % by weight
2008 70 11	– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32 + AGR	30 + 2 AD S/Z	—
2008 70 19	– – – – – Other	32 + AGR	—	—
	– – – – Other
2008 70 31	– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32	30	—
2008 70 39	– – – – – Other	32	—	—
	– – – In immediate packings of a net content not exceeding 1 kg
2008 70 51	– – – – With a sugar content exceeding 15 % by weight	32 + AGR	—	—
2008 70 59	– – – – Other	32	—	—
	– – Not containing added spirit
	– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg
2008 70 61	– – – – With a sugar content exceeding 13 % by weight	23 + AGR	22 + 2 AD S/Z	—
2008 70 69	– – – – Other	23	22	—
	– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg
2008 70 71	– – – – With a sugar content exceeding 15 % by weight	27 + AGR	22 + 2 ADS/Z	—
2008 70 79	– – – – Other	27	22	—
	– – – Not containing added sugar, in immediate packings of a net content
2008 70 92	– – – – Of 5 kg or more	19	—	—
2008 70 94	– – – – Of less than 5 kg, but not less than 4,5 kg	19	(32)	—
2008 70 99	– – – – Of less than 4,5 kg	25	23	—
2008 80	– Strawberries
	– – Containing added spirit
	– – – With a sugar content exceeding 9 % by weight
2008 80 11	– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32 + AGR	30 + 2 ADS/Z	—
2008 80 19	– – – – Other	32 + AGR	—	—
	– – – Other
2008 80 31	– – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	32	30	—
2008 80 39	– – – – Other	32	—	—
	– – Not containing added spirit
2008 80 50	– – – Containing added sugar, in immediate packings of a net content exceeding 1 kg	23 + AGR	20 + 2 ADS/Z	—
2008 80 70	– – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg	27 + AGR	24 + 2 ADS/Z	—
	– – – Not containing added sugar, in immediate packings of a net content
2008 80 91	– – – – Of 4,5 kg or more	23	(32)	—
2008 80 99	– – – – Of less than 4,5 kg	25	23	—
	– Other, including mixtures other than those of subheading 2008 19
2008 91 00	– – Palm hearts	16	20	—
2008 92	– – Mixtures
	– – – Containing added spirit
	– – – – With a sugar content exceeding 9 % by weight
	– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas
2008 92 12	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	32 + AGR	30 + 2 ADS/Z	—
2008 92 14	– – – – – – Other	32 + AGR	30 + 2 ADS/Z	—
	– – – – – Other
2008 92 16	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	32 + AGR	—	—
2008 92 18	– – – – – – Other	32 + AGR	—	—
	– – – – Other
	– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas
2008 92 32	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	32	30	—
2008 92 34	– – – – – – Other	32	30	—
	– – – – – Other
2008 92 36	– – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	32	—	—
2008 92 38	– – – – – – Other	32	—	—
	– – – Not containing added spirit
2008 92 45	– – – – Preparation of the Müsli type based on unroasted cereal flakes	20,8 + MOB	13 + MOB	—
	– – – – Other
	– – – – – Containing added sugar
	– – – – – – In immediate packings of a net content exceeding 1 kg
2008 92 51	– – – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	23 + AGR	20 + 2 AD S/Z	—
2008 92 59	– – – – – – – Other	23 + AGR	20 + 2 AD S/Z	—
	– – – – – – Other
	– – – – – – – Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits
2008 92 72	– – – – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	27 + AGR	15 + 2 AD S/Z	—
2008 92 74	– – – – – – – – Other	27 + AGR	15 + 2 ADS/Z	—
	– – – – – – – Other
2008 92 76	– – – – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	27 + AGR	22 + 2 AD S/Z	—
2008 92 78	– – – – – – – – Other	27 + AGR	22 + 2 ADS/Z	—
	– – – – – Not containing added sugar, in immediate packings of a net content
	– – – – – – Of 5 kg or more
2008 92 92	– – – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	23	—	—
2008 92 93	– – – – – – – Other	23	—	—
	– – – – – – Of less than 5 kg, but not less than 4,5 kg
2008 92 94	– – – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	23	(32)	—
2008 92 96	– – – – – – – Other	23	(32)	—
	– – – – – – Of less than 4,5 kg
2008 92 97	– – – – – – – Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)	25	23	—
2008 92 98	– – – – – – – Other	25	23	—
2008 99	– – Other
	– – – Containing added spirit
	– – – – Ginger
2008 99 11	– – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas	16	20	—
2008 99 19	– – – – – Other	24	—	—
	– – – – Grapes
2008 99 21	– – – – – With a sugar content exceeding 13 % by weight	32 + AGR	—	—
2008 99 23	– – – – – Other	32	—	—
	– – – – Other
	– – – – – With a sugar content exceeding 9 % by weight
	– – – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas
2008 99 25	– – – – – – – Passionfruit and guavas	20 + 2 AD S/Z	30 + 2 ADS/Z	—
2008 99 26	– – – – – – – Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	32 + AGR	30 + 2 AD S/Z	—
2008 99 28	– – – – – – – Other	32 + AGR	30 + 2 AD S/Z	—
	– – – – – – Other
2008 99 32	– – – – – – – Passionfruit and guavas	20 + AGR	—	—
2008 99 33	– – – – – – – Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	32 + AGR	—	—
2008 99 34	– – – – – – – Other	32 + AGR	—	—
	– – – – – Other
	– – – – – – Of an actual alcoholic strength by mass not exceeding 11,85 % mas
2008 99 36	– – – – – – – Tropical fruit	32	30	—
2008 99 37	– – – – – – – Other	32	30	—
	– – – – – – Other
2008 99 38	– – – – – – – Tropical fruit	32	—	—
2008 99 40	– – – – – – – Other	32	—	—
	– – – Not containing added spirit
	– – – – Containing added sugar, in immediate packings of a net content exceeding 1 kg
2008 99 41	– – – – – Ginger	23	Free	—
2008 99 43	– – – – – Grapes	23 + AGR	22 + 2 ADS/Z	—
2008 99 45	– – – – – Plums and prunes	23 + AGR	20 + 2 ADS/Z	—
2008 99 46	– – – – – Passionfruit, guavas and tamarinds	10 + 2 ADS/Z	20 + 2 ADS/Z	—
2008 99 47	– – – – – Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	23 + AGR	20 + 2 ADS/Z	—
2008 99 49	– – – – – Other	23 + AGR	20 + 2 ADS/Z	—
	– – – – Containing added sugar, in immediate packings of a net content not exceeding 1 kg
2008 99 51	– – – – – Ginger	27	Free	—
2008 99 53	– – – – – Grapes	27 + AGR	24 + 2 ADS/Z	—
2008 99 55	– – – – – Plums and prunes	27 + AGR	24 + 2 ADS/Z	—
2008 99 61	– – – – – Passionfruit and guavas	12 + 2 ADS/Z	24 + 2 ADS/Z	—
2008 99 62	– – – – – Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	27 + AGR	24 + 2 ADS/Z	—
2008 99 68	– – – – – Other	27 + AGR	24 + 2 ADS/Z	—
	– – – – Not containing added sugar
	– – – – – Plums and prunes, in immediate packings of a net content
2008 99 72	– – – – – – Of 5 kg or more	19	—	—
2008 99 74	– – – – – – Of less than 5 kg, but not less than 4,5 kg	19	(32)	—
2008 99 79	– – – – – – Of less than 4,5 kg	25	23	—
2008 99 85	– – – – – Maize (corn), other than sweet corn (Zea mays var. saccharata)	20,8 + MOB	8 + MOB	—
2008 99 91	– – – – – Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch	20,8 + MOB	13 + MOB	—
2008 99 99	– – – – – Other	23	(32)	—
2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
	– Orange juice
2009 11	– – Frozen
	– – – Of a density exceeding 1,33 g/cm3 at 20 oC
2009 11 11	– – – – Of a value not exceeding ECU 30 per 100 kg net weight	42 + AGR	—	—
2009 11 19	– – – – Other	42	—	—
	– – – Of a density not exceeding 1,33 g/cm3 at 20 oC
2009 11 91	– – – – Of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight	21 + AGR	19 + AD S/Z	—
2009 11 99	– – – – Other	21	19 + AD S/Z(62)	—
2009 19	– – Other
	– – – Of a density exceeding 1,33 g/cm3 at 20 oC
2009 19 11	– – – – Of a value not exceeding ECU 30 per 100 kg net weight	42 + AGR	—	—
2009 19 19	– – – – Other	42	—	—
	– – – Of a density not exceeding 1,33 g/cm3 at 20 oC
2009 19 91	– – – – Of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight	21 + AGR	19 + AD S/Z	—
2009 19 99	– – – – Other	21	19 + AD S/Z	—
2009 20	– Grapefruit juice
	– – Of a density exceeding 1,33 g/cm3 at 20 oC
2009 20 11	– – – Of a value not exceeding ECU 30 per 100 kg net weight	42 + AGR	—	—
2009 20 19	– – – Other	42	—	—
	– – Of a density not exceeding 1,33 g/cm3 at 20 oC
2009 20 91	– – – Of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight	21 + AGR	15 + AD S/Z	—
2009 20 99	– – – Other	12	15 + AD S/Z	—
2009 30	– Juice of any other single citrus fruit
	– – Of a density exceeding 1,33 g/cm3 at 20 oC
2009 30 11	– – – Of a value not exceeding ECU 30 per 100 kg net weight	42 + AGR	—	—
2009 30 19	– – – Other	42	—	—
	– – Of a density not exceeding 1,33 g/cm3 at 20 oC
	– – – Of a value exceeding ECU 30 per 100 kg net weight
2009 30 31	– – – – Containing added sugar	21	18 + AD S/Z	—
2009 30 39	– – – – Other	21	19	—
	– – – Of a value not exceeding ECU 30 per 100 kg net weight
	– – – – Lemon juice
2009 30 51	– – – – – With an added sugar content exceeding 30 % by weight	21 + AGR	18 + AD S/Z	—
2009 30 55	– – – – – With an added sugar content not exceeding 30 % by weight	21	18 + AD S/Z	—
2009 30 59	– – – – – Not containing added sugar	21	19	—
	– – – – Other citrus fruit juices
2009 30 91	– – – – – With an added sugar content exceeding 30 % by weight	21 + AGR	18 + AD S/Z	—
2009 30 95	– – – – – With an added sugar content not exceeding 30 % by weight	21	18 + AD S/Z	—
2009 30 99	– – – – – Not containing added sugar	21	19	—
2009 40	– Pineapple juice
	– – Of a density exceeding 1,33 g/cm3 at 20 oC
2009 40 11	– – – Of a value not exceeding ECU 30 per 100 kg net weight	42 + AGR	—	—
2009 40 19	– – – Other	42	—	—
	– – Of a density not exceeding 1,33 g/cm3 at 20 oC
2009 40 30	– – – Of a value exceeding ECU 30 per 100 kg net weight, containing added sugar	22	19 + AD S/Z	—
	– – – Other
2009 40 91	– – – – With an added sugar content exceeding 30 % by weight	22 + AGR	19 + AD S/Z	—
2009 40 93	– – – – With an added sugar content not exceeding 30 % by weight	22	19 + AD S/Z	—
2009 40 99	– – – – Not containing added sugar	22	20	—
2009 50	– Tomato juice
2009 50 10	– – Containing added sugar	21	20 + AD S/Z	—
2009 50 90	– – Other	21	21	—
2009 60	– Grape juice (including grape must)
	– – Of a density exceeding 1,33 g/cm3 at 20 oC
2009 60 11	– – – Of a value not exceeding ECU 22 per 100 kg net weight	50 + AGR	—	—
2009 60 19	– – – Other	50(36) (37)	—(37)	—
	– – Of a density not exceeding 1,33 g/cm3 at 20 oC
	– – – Of a value exceeding ECU 18 per 100 kg net weight
2009 60 51	– – – – Concentrated	28(36) (37)	28 + AD S/Z(37)	—
2009 60 59	– – – – Other	28(36) (37)	28 + AD S/Z(37)	—
	– – – Of a value not exceeding ECU 18 per 100 kg net weight
	– – – – With an added sugar content exceeding 30 % by weight
2009 60 71	– – – – – Concentrated	28 + AGR(36)	28 + AD S/Z	—
2009 60 79	– – – – – Other	28 + AGR(36)	28 + AD S/Z	—
2009 60 90	– – – – Other	28(36)	28 + AD S/Z	—
2009 70	– Apple juice
	– – Of a density exceeding 1,33 g/cm3 at 20 oC
2009 70 11	– – – Of a value not exceeding ECU 22 per 100 kg net weight	30 + AGR	—	—
2009 70 19	– – – Other	30	—	—
	– – Of a density not exceeding 1,33 g/cm3 at 20 oC
2009 70 30	– – – Of a value exceeding ECU 18 per 100 kg net weight, containing added sugar	18	24 + AD S/Z	—
	– – – Other
2009 70 91	– – – – With an added sugar content exceeding 30 % by weight	18 + AGR	24 + AD S/Z	—
2009 70 93	– – – – With an added sugar content not exceeding 30 % by weight	18	24 + AD S/Z	—
2009 70 99	– – – – Not containing added sugar	18	25	—
2009 80	– Juice of any other single fruit or vegetable
	– – Of a density exceeding 1,33 g/cm3 at 20 oC
	– – – Pear juice
2009 80 11	– – – – Of a value not exceeding ECU 22 per 100 kg net weight	42 + AGR	—	—
2009 80 19	– – – – Other	42	—	—
	– – – Other
	– – – – Of a value not exceeding ECU 30 per 100 kg net weight
2009 80 32	– – – – – Juices of passionfruit and guavas	21 + AGR	—	—
2009 80 33	– – – – – Juices of mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	42 + AGR	—	—
2009 80 35	– – – – – Other	42 + AGR	—	—
	– – – – Other
2009 80 36	– – – – – Juices of tropical fruit	42	—	—
2009 80 38	– – – – – Other	42	—	—
	– – Of a density not exceeding 1,33 g/cm3 at 20 oC
	– – – Pear juice
2009 80 50	– – – – Of a value exceeding ECU 18 per 100 kg net weight, containing added sugar	25	24 + AD S/Z	—
	– – – – Other
2009 80 61	– – – – – With an added sugar content exceeding 30 % by weight	25 + AGR	24 + AD S/Z	—
2009 80 63	– – – – – With an added sugar content not exceeding 30 % by weight	25	24 + AD S/Z	—
2009 80 69	– – – – – Not containing added sugar	25	25	—
	– – – Other
	– – – – Of a value exceeding ECU 30 per 100 kg net weight, containing added sugar
2009 80 71	– – – – – Cherry juice	24	21 + AD S/Z	—
2009 80 73	– – – – – Juices of tropical fruit	24	21 + AD S/Z	—
2009 80 79	– – – – – Other	24	21 + AD S/Z	—
	– – – – Other
	– – – – – With an added sugar content exceeding 30 % by weight
2009 80 83	– – – – – – Juices of passionfruit and guavas	15 + AGR	21 + AD S/Z	—
2009 80 84	– – – – – – Juices of mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya	24 + AGR	21 + AD S/Z	—
2009 80 86	– – – – – – Other	24 + AGR	21 + AD S/Z	—
	– – – – – With an added sugar content not exceeding 30 % by weight
2009 80 88	– – – – – – Juices of tropical fruit	24	21 + AD S/Z	—
2009 80 89	– – – – – – Other	24	21 + AD S/Z	—
	– – – – – Not containing added sugar
2009 80 95	– – – – – – Juice of fruit of the species Vaccinium macrocarpon	14	22	—
2009 80 96	– – – – – – Cherry juice	24	22	—
2009 80 97	– – – – – – Juices of tropical fruit	24	22	—
2009 80 99	– – – – – – Other	24	22	—
2009 90	– Mixtures of juices
	– – Of a density exceeding 1,33 g/cm3 at 20 oC
	– – – Mixtures of apple and pear juice
2009 90 11	– – – – Of a value not exceeding ECU 22 per 100 kg net weight	42 + AGR	—	—
2009 90 19	– – – – Other	42	—	—
	– – – Other
2009 90 21	– – – – Of a value not exceeding ECU 30 per 100 kg net weight	42 + AGR	—	—
2009 90 29	– – – – Other	42	—	—
	– – Of a density not exceeding 1,33 g/cm3 at 20 oC
	– – – Mixtures of apple and pear juice
2009 90 31	– – – – Of a value not exceeding ECU 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight	25 + AGR	—	—
2009 90 39	– – – – Other	25	—	—
	– – – Other
	– – – – Of a value exceeding ECU 30 per 100 kg net weight
	– – – – – Mixtures of citrus fruit juices and pineapple juice
2009 90 41	– – – – – – Containing added sugar	22	19 + AD S/Z	—
2009 90 49	– – – – – – Other	22	20	—
	– – – – – Other
2009 90 51	– – – – – – Containing added sugar	24	21 + AD S/Z	—
2009 90 59	– – – – – – Other	24	22	—
	– – – – Of a value not exceeding ECU 30 per 100 kg net weight
	– – – – – Mixtures of citrus fruit juices and pineapple juice
2009 90 71	– – – – – – With an added sugar content exceeding 30 % by weight	22 + AGR	19 + AD S/Z	—
2009 90 73	– – – – – – With an added sugar content not exceeding 30 % by weight	22	19 + AD S/Z	—
2009 90 79	– – – – – – Not containing added sugar	22	20	—
	– – – – – Other
	– – – – – – With an added sugar content exceeding 30 % by weight
2009 90 92	– – – – – – – Mixtures of juices of tropical fruit	24 + AGR	21 + AD S/Z	—
2009 90 94	– – – – – – – Other	24 + AGR	21 + AD S/Z	—
	– – – – – – With an added sugar content not exceeding 30 % by weight
2009 90 95	– – – – – – – Mixtures of juices of tropical fruit	24	21 + AD S/Z	—
2009 90 96	– – – – – – – Other	24	21 + AD S/Z	—
	– – – – – – Not containing added sugar
2009 90 97	– – – – – – – Mixtures of juices of tropical fruit	24	22	—
2009 90 98	– – – – – – – Other	24	22	—

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes

1. This chapter does not cover:

(a) mixed vegetables of heading No 0712;

(b) roasted coffee substitutes containing coffee in any proportion (heading No 0901);

(d) spices or other products of heading Nos 0904 to 0910;

(e) food preparations, other than the products described in heading No 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see note 2 to Chapter 22) exceeding 0,5 % vol (heading No 2208);

(g) yeast put up as a medicament or other products of heading No 3003 or 3004; or

(h) prepared enzymes of heading No 3507.

1. Extracts of the substitutes referred to in note 1 (b) are to be classified within heading No 2101.

1. For the purposes of heading No 2104, the expression ‘homogenized composite food preparations’ means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional notes

1. For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.

1. For the purposes of subheading 2106 90 10, the term ‘cheese fondues’ shall be taken to mean preparations containing 12 % or more but less than 18 % of milk fats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less.

Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance with the conditions laid down in the relevant Community provisions.

1. For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.


CN code	Description	autonomous (%) or levy (AGR)	conventional (%)	Supplementary unit
(1)	(2)	(3)	(4)	(5)
2101	Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
2101 10	– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
	– – Extracts, essences or concentrates
2101 10 11	– – – With a coffee-based dry matter content of 95 % or more by weight	30	18	—
2101 10 19	– – – Other	30	18	—
	– – Preparations
2101 10 92	– – – With a basis of extracts, essences or concentrates of coffee	30	18	—
2101 10 98	– – – Other	20,8 + MOB	13 + MOB	—
2101 20	– Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or mate
2101 20 20	– – Extracts, essences or concentrates	6	12	—
	– – Preparations
2101 20 92	– – – With a basis of extracts, essences or concentrates of tea or mate	6	12	—
2101 20 98	– – – Other	20,8 + MOB	13 + MOB	—
2101 30	– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
	– – Roasted chicory and other roasted coffee substitutes
2101 30 11	– – – Roasted chicory	18	—	—
2101 30 19	– – – Other	16,9 + MOB	8 + MOB	—
	– – Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes
2101 30 91	– – – Of roasted chicory	22	—	—
2101 30 99	– – – Other	16,9 + MOB(63)	—	—
2102	Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders
2102 10	– Active yeasts
2102 10 10	– – Culture yeast	23	17	—
	– – Bakers' yeast
2102 10 31	– – – Dried	22,1 + MOB	15 + MOB	—
2102 10 39	– – – Other	22,1 + MOB	15 + MOB	—
2102 10 90	– – Other	31	23	—
2102 20	– Inactive yeasts; other single-cell micro-organisms, dead
	– – Inactive yeasts
2102 20 11	– – – In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg	17	13	—
2102 20 19	– – – Other	10	8	—
2102 20 90	– – Other	4	2	—
2102 30 00	– Prepared baking powders	19	9,5	—
2103	Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
2103 10 00	– Soya sauce	20	12	—
2103 20 00	– Tomato ketchup and other tomato sauces	20	16	—
2103 30	– Mustard flour and meal and prepared mustard
2103 30 10	– – Mustard flour	5	4	—
2103 30 90	– – Prepared mustard	17	14	—
2103 90	– Other
2103 90 10	– – Mango chutney, liquid	20	Free	—
2103 90 30	– – Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less	30 MIN 1,6 Ecu/% vol/hl	Free	l alc. 100 %
2103 90 90	– – Other	20	12	—
2104	Soups and broths and preparations therefor; homogenized composite food preparations
2104 10	– Soups and broths and preparations therefor
2104 10 10	– – Dried	22	18	—
2104 10 90	– – Other	22	18	—
2104 20 00	– Homogenized composite food preparations	24	22	—
2105 00	Ice cream and other edible ice, whether or not containing cocoa
2105 00 10	– Containing no milk fats or containing less than 3 % by weight of such fats	22 + MOB	12 + MOB MAX 27 + ADS/Z	—
	– Containing by weight of milk fats
2105 00 91	– – 3 % or more but less than 7 %	22 + MOB	12 + MOB MAX 27 + ADS/Z	—
2105 00 99	– – 7 % or more	22 + MOB	12 + MOB MAX 27 + ADS/Z	—
2106	Food preparations not elsewhere specified or included
2106 10	– Protein concentrates and textured protein substances
2106 10 20	– – Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch	25	20	—
2106 10 80	– – Other	20,8 + MOB	13 + MOB	—
2106 90	– Other
2106 90 10	– – Cheese fondues(7)	20,8 + MOB MAX 35 Ecu/100 kg/net	13 + MOB	—
	– – Flavoured or coloured sugar syrups
2106 90 30	– – – Isoglucose syrups	67 (AGR)	—	—
	– – – Other
2106 90 51	– – – – Lactose syrup	67 (AGR)	—	—
2106 90 55	– – – – Glucose syrup and maltodextrine syrup	67 (AGR)	—	—
2106 90 59	– – – – Other	67 (AGR)	—	—
	– – Other
2106 90 92	– – – Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch	25	20	—
2106 90 98	– – – Other	20,8 + MOB	13 + MOB	—

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

Notes

1. This chapter does not cover:

(a) products of this chapter (other than those of heading No 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No 2103);

(b) sea water (heading No 2501);

(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 2915);

(e) medicaments of heading No 3003 or 3004; or

(f) perfumery or toilet preparations (Chapter 33).

1. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 oC.

1. For the purposes of heading No 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified within heading Nos 2203 to 2206 or heading No 2208 as appropriate.

Subheading note

1. For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 oC in closed containers, has an excess pressure of not less than 3 bar.

Additional notes

1. For the purposes of heading Nos 2204 and 2205 and subheading 2206 00 10:

(a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20oC in 100 volumes of the product at that temperature;

(b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20oC capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;

(d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;

(e) ‘% vol’ is the symbol for alcoholic strength by volume.

1. For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.

1. For the purposes of subheadings 2204 21 and 2204 29:

A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilize.

The total dry extract must be determined with the densimeter at 20oC;

B. - (a) the presence in the products falling within subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 of the quantities of total dry extract per litre indicated in I, II, III and IV does not affect their classification:

I. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;

II. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;

III. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;

IV. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.

Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 99 and 2204 29 99;

(b) the above rules do not apply to products falling within subheadings 2204 21 93, 2204 21 97, 2204 29 93 and 2204 29 97.

1. Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include:

(a) grape must with fermentation arrested by the addition of alcohol, that is to say a product:

— having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol,

and

— obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;

(b) wine fortified for distillation, that is to say a product:

— having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,

— obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol,

and

— having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;

— having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol,

and

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